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HMRC internal manual

VAT Traders’ Records Manual

Other Invoicing arrangements for particular businesses: Cash and carry wholesalers: Operating conditions

Official approval is not required to operate these arrangements, but wholesalers who do operate them must comply fully with all the specified terms. The essential requirements of the arrangements for cash and carry wholesalers are:

  • the arrangements apply to sales of goods only;
  • the proper preparation of till-roll invoices;
  • the use of adequate product coding; and
  • the supply by the wholesalers and the retention by their customers of up to date product code lists.

The cash registers used by cash and carry wholesalers must therefore:

  • be capable of producing the necessary information
  • have an adequate capacity for the coding required; and
  • be capable of timely adjustment if there are changes in the rates of VAT or if additional VAT rates are introduced.

Wholesalers who are unable to meet all of these requirements must adopt normal invoicing. It is important that traders who buy from cash and carry wholesalers understand the arrangements and co-operate in their implementation.